Winston-Salem Dash owner Billy Prim is appealing the $36.4 million county tax assessment on BB&T Ballpark.

In the letter appealing the assessment, Sport Menagerie LLC attorney Bart McLean “questions the taxability” of the stadium and “believes the County has performed an arbitrary and/or illegal method of appraisal.”

Forsyth County tax assessor Pete Rodda says municipally-owned properties are exempt from property taxes, Sports Menagerie will be taxed on the value of its lease with the city, which owns the stadium.

Stay tuned.